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The Queen, 2019 TCC 166 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development trial and error method or application of metaheuristics were not SR&ED The taxpayer’s software, which determined the optimal timing and sequencing of steps for large construction or mining projects, ceased to work properly with project management software of a large software company (Oracle) after Oracle made poorly documented changes to its code. ...

Canada, 2022 FCA 72-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development need for use of the scientific method in SR&ED In response to the taxpayer’s submission that the Tax Court judge erred in relying on the test from Northwest Hydraulic in that it was not a requirement for SR&ED eligibility that the scientific method be followed, and that the scientific method contemplated by Northwest Hydraulic and applied by the judge differed from the engineering method, Rennie JA indicated: Kam-Press “affirmed that the Northwest Hydraulic criteria are the appropriate interpretation of the definition of scientific research and experimental development in subsection 248(1)” (para. 9). ...

The King, 2023 TCC 18-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development increasing the horsepower of a tractor by 20% was SR&ED Wong J allowed the claim of the taxpayer, which was the only Canadian manufacturer of agricultural tractors, respecting a project to build a four-wheel drive tractor with 85 horsepower (or about 20%) above the current industry maximum. ...

The Queen, 2021 TCC 40 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development taxpayer was engaged in trial and error rather than SR&ED The taxpayer’s business included installing water mains and culverts in housing subdivisions. ... I would describe the appellant’s efforts as resourceful in light of the time and monetary constraints before it, but they were not innovative. [20] … I would consider the use of physical objects and pumps in this manner to be within the scope of their standard usages. [21] The appellant’s approach to this situation was more akin to problem-solving by trial and error than formulating hypotheses and systematically testing them to reduce or eliminate a technological uncertainty. … [23] The fact that the appellant’s recordkeeping was limited to time cards and daily field observations entered into its routine monitoring system, supports the conclusion that the appellant was not engaged in experimental development to achieve technological advancement by creating something new or improving something already in existence. It was unnecessary to track progress as one would in a scientific experiment because there was no hypothesis. [24] … [T]here was no advancement in the field of civil engineering for the purposes of the SRED provisions. ...

The Queen, 2019 TCC 108-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development initial well placed in order to validate improved reservoir analysis was not SR&ED A participant in the Hibernia joint venture, treated its share of the costs of the initial well in one of the oil reservoirs (which was expected to shed light on where the boundary was between the water sitting at the bottom of the reservoir and the oil atop it) as SR&ED on the grounds that it provided experimental validation of the predictions made using an improved systematic and logical methodology (the “reservoir connectivity analysis,” or “RCA”) for evaluating how a reservoir is connected. In rejecting this position and confirming the denial of the claim after reviewing the general jurisprudential test as to what constituted SR&ED, Owen J stated (at paras. 68-69): [C]ommon sense and commercial reality dictate that the primary purpose of any such well (even the first one) is not to validate the RCA methodology but rather to obtain data regarding oil in the southern extension. … The drilling of a conventional well, based on the predicted location of oil, to establish whether and to what extent oil is present may be distinguished from the construction of a pilot plant to test a new or improved process or technology. ... Accordingly, the drilling of the well is excluded …. ...

The Queen, 2021 TCC 17-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development achieving greater cost efficiency is generally not SR&ED The taxpayer constructed a house intended to be uniquely energy efficient while staying within the price range of a “regular home”. ... Conceptually there is no technological aspect implicit in the notion of an item costing or priced at ‘x’ rather than ‘y’ dollars. … Conceivably, uniquely combining several known procedures that result in rendering a process more efficient might constitute SR&ED. However, that would only be so if the unique combination is itself accomplished through application of the scientific method contemplated by Northwest Hydraulic. … ...

The Queen, 2017 TCC 6 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development solving a challenge by trial and error did not qualify The taxpayer (“JTR”) undertook a project in 2008 (the “Fire Curtain Project”) and in 2009 (the “Manual Override Project”) to solve two problems that it had encountered in its business of designing, manufacturing and installing theatrical rigging. ...

The Queen, 2017 TCC 42 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development improving the process for repairing drains qualified The taxpayer, whose business was the repair of sewers and other drains from the inside rather than through excavation, undertook two projects to develop a single-use light mandrel (i.e., tube) to facilitate the installation of a sheath from inside the drains, and develop a process and equipment to install the sheath using a single access point from inside a building (through a cleanout and using pushing) rather than also from the street (using a manhole and pulling rather than pushing the mandrel). ...

The Queen, 2017 TCC 179 (Informal Procedure)-- summary under Scientific Research & Experimental Development Summary Under Tax Topics- Income Tax Act- Section 248- Subsection 248(1)- Scientific Research & Experimental Development challenging project that applied only existing methods and techniques and entailed no hypotheses or much testing did not qualify Project 705 (the “Plant Sterols Beverage Project”) of the taxpayer, which carried on an energy drink business, sought to develop a beverage containing a mixture of 800 milligrams of plant sterols in a two-ounce format. ...

K & D Logging Ltd. v. The King, 2023 TCC 23-- summary under Subsection 20(21) Summary Under Tax Topics- Income Tax Act- Section 20- Subsection 20(21) a s. 20(21) deduction cannot offset previously-recognized s. 17 income The taxpayer (K & D), which along with three other lenders, advanced funds in 1996 to a Uruguay farming corporation (Interan) of which the taxpayer was a 44% shareholder. ... On a CRA audit in 2009, a copy of the loan agreement was obtained by K & D from Uruguay, and it was determined that the loan was non-interest-bearing. K & D now argued that its deduction of an amount equal to the amounts it had previously recognized as interest income was authorized under s. 20(21). ...